AKUNTANSI MANAJEMEN

ACTIVITY-BASED MANAGEMENT
KASUS PERTEMUAN KE-5

OLEH:
KELOMPOK 5
NI KADEK AYU ASRI ANGGRENI (1881611018)
NI PUTU DIAH SINTHIA DEWI (1881611019)
ANAK AGUNG GEDE WIRYAKRIYANA (1881611020)
PANDE KOMANG FERRY KRISNA KRISNA YANA (1881611021)

PROGRAM STUDI MAGISTER

FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS UDAYANA
TAHUN AJARAN 2018/2019

1
Soal 12 - 1 (ABC versus ABM)
Timesaver, Inc., produces deluxe and regular microwaves. Recently, Timesaver has been
losing market share with its regular microwaves because of competitors offering a product
with the same quality and features but at a lower price. A careful market study revealed that if
Timesaver could reduce its regular model price by $10 per unit, it would regain its former
share of the market. Management, however, is convinced that any price reduction must be
accompanied by a cost reduction of $10 so that per-unit profitability is not affected. Earlene
Day has indicated that poor overhead costing assignments may be distorting management’s
view of each product’s cost and, therefore, the ability to set profitable selling prices. Earlene
has identified the following overhead activities: machining, testing, and rework. The three
activities, their costs, and practical capacities are as follows:
Activity Cost Practical Capacity
Machining $1,800,000 60,000 machine hours
Testing 1,200,000 40,000 testing hours
Rework 600,000 20,000 rework hours
The consumption patterns of the two products are as follows:
Regular Deluxe
Units 100,000 10,000
Machine hours 50,000 10,000
Testing hours 20,000 20,000
Rework hours 5,000 15,000
Timesaver assigns overhead costs to the two products using a plantwide rate based on
machine hours.

Required:
1. Calculate the unit overhead cost of the regular microwave product using machine
hours to assign overhead costs. Now, repeat the calculation using ABC to assign
overhead costs. Did improving the accuracy of cost assignments solve Timesaver’s
competitive problem? What did it reveal?
2. Now, assume that in addition to improving the accuracy of cost assignments, Earlene
observes that defective supplier components are the root cause of both the testing and
rework activities. Suppose further that Timesaver has found a new supplier that
provides higher-quality components such that testing and rework costs are reduced by
50 percent. Now, calculate the cost of each product (assuming that testing and rework
time are also reduced by 50 percent) using ABC. The relative consumption patterns
also remain the same. Comment on the difference between ABC and ABM.

2
JAWABAN

1. Plantwide rate = ($1,200,000 + $1,800,000 + $600,000)/60,000

= $60 per machine hour
Unit overhead cost = ($60  50,000)/100,000 = $30
Activity rates:
Machine rate = $1,800,000/60,000 = $30 per machine hour
Testing rate = $1,200,000/40,000 = $30 per testing hour
Rework rate = $600,000/20,000 = $30 per rework hour
Total overhead cost = ($30  50,000) + ($30  20,000) + ($30  5,000)
= $2,250,000
Unit overhead cost = $2,250,000/100,000 = $22.50
Meningkatkan akurasi dan mengurangi biaya sebesar $ 7,50 yang masih kurang dari $ 10
pengurangan yang dibutuhkan. Apakah ini berarti bahwa meskipun akurasi memiliki
efek positif pada harga, itu bukan satu-satunya masalah. Tampaknya pesaing mungkin
lebih efisien dari pada penghemat waktu. Hasil ini kemudian menjadi sinyal yang
dibutuhan untuk mengurangi biaya.

2. Sejak pengujian dan reworl costs dan setup dan waktu ulang keduanya berkurang sebesar
50%, tingkat aktivitas tetap sama, meskipun jumlah biaya ditugaskan untuk microwave
biasa akan berubah:
Total overhead cost = ($30  50,000) + ($30  10,000) + ($30  2,500)
= $1,875,000
Unit cost = $1,875,000/100,000 = $18.75
Biaya sekarang adalah $ 11,25 kurang dari yang sebenarnya, yang memungkinkan
manajemen untuk mengurangi harga sebesar $ 10, meningkatkan posisi kompetitif dari
model biasa. ABC ini berkaitan dengan bagaimana biaya yang ditetapkan, sedangkan
ABM tidak hanya berkaitan dengan bagaimana mereka ditugaskan tetapi juga dengan
bagaimana biaya dapat dikurangi. Akurasi biaya dan pengurangan biaya adalah tema
ganda ABM.